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V1434-18 29 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asiento resumen

Summary entries for simplified invoices are permitted if issued on the same date

A hospitality company has enquired whether it can group the billing from its premises into summary entries and what requirements must be met. The DGT has ruled that this is possible provided that the invoices are simplified, have been issued on the same day, and the accrual occurs within the same calendar month.

The question raised

In relation to the simplified invoices issued, whether it is possible to make a summary entry for each of the premises available, as well as the requirements that must be met.

The DGT's ruling

It is possible to replace the individualized entry of invoices with summary entries in the register of issued invoices if it is simultaneously established that the identification of the recipient is not mandatory and that the accrual occurred within the same calendar month. To this end, the invoices must have been issued on the same date. In the case of entities subject to the SII, the provision of information must be carried out within four calendar days from the issuance of the invoice, even if they are grouped in a summary entry.

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